TVA de 21% la locuințele noi, de la 1 octombrie

Starting October 1, 2026, new homes sold by developers will be subject to a 21% VAT, following the expiration of the reduced 9% rate. This change could significantly increase the price of new apartments, depending on their value. The reduced rate was previously available under strict conditions, including contract dates and property specifications. The standard VAT rate was raised from 19% to 21% in August 2025, eliminating previous reduced rates. Buyers who signed contracts before the deadline had to meet specific criteria to qualify for the lower rate. As a result, properties exceeding certain limits or lacking eligible contracts will no longer benefit from the reduced VAT. The impact on buyers will vary based on developers' pricing strategies, potentially leading to higher final costs for new homes.